DEBITS TAX ACT 1990 - As at 2 July 2008 - Act 112 of 1990

Table of Provisions

• Long Title

PART 1 - PRELIMINARY

• 1 Name of Act
• 2 Commencement
• 3 Definitions
• 4 Notional separation of debits
• 5 Taxation Administration Act 1996
6, 7. (Repealed)

PART 2 - IMPOSITION AND AMOUNT OF TAX

• 8 Imposition of tax
• 9 Amount of tax

PART 3 - LIABILITY TO TAX

• 10 Liability to tax
• 11 When tax payable
• 12 Recovery of tax by financial institutions
• 13 Certificates of exemption from tax
• 14 Offences relating to certificates of exemption

PART 4 - RETURNS AND REFUNDS

• 15 Returns in respect of taxable debits
• 16 Refund of amounts incorrectly paid
• 17 Refunds for tax paid on excluded debits
18-22. (Repealed)

PART 8 - MISCELLANEOUS

• 44 Return in relation to exempt accounts
45-52. (Repealed)
• 53 Regulations
54. (Repealed)
• 55 Transitional provisions
• SCHEDULE 1
Schedule 2 (Repealed)
• SCHEDULE 3